Provisional assessment for refund.

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....72 Section(s) Referred: 141A Statute: Income - Tax Act, 1961 Reference is invited to Instruction No. 277 dated 17-3-1971 issued from F. No. 236/243/70-IT (Audit). 2. As per Proviso added t....

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....ld like to impress upon the officers the imperative need to make such provisional assessments as soon as possible after the expiry of the specified period of six months. The Board are of the view that....